IDEAS home Printed from https://ideas.repec.org/a/kap/jmgtgv/v23y2019i2d10.1007_s10997-019-09469-x.html
   My bibliography  Save this article

Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”

Author

Listed:
  • Stefano Zambon

    (University of Ferrara)

  • Stefano Marasca

    (Università Politecnica delle Marche)

  • Maria Serena Chiucchi

    (Università Politecnica delle Marche)

Abstract

No abstract is available for this item.

Suggested Citation

  • Stefano Zambon & Stefano Marasca & Maria Serena Chiucchi, 2019. "Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 291-297, June.
    • Handle: RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-019-09469-x
    DOI: 10.1007/s10997-019-09469-x
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10997-019-09469-x
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10997-019-09469-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    2. Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman, 2014. "Integrated Reporting: Insights, gaps and an agenda for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1042-1067, August.
    3. John Dumay, 2014. "Reflections on interdisciplinary accounting research: the state of the art of intellectual capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1257-1264, October.
    4. Bino Catasús & Sofi Ersson & Jan‐Erik Gröjer & Fan Yang Wallentin, 2007. "What gets measured gets … on indicating, mobilizing and acting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 505-521, July.
    5. Fabrizio Cerbioni & Antonio Parbonetti, 2007. "Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 791-826.
    6. Cécile Churet & Robert G. Eccles, 2014. "Integrated Reporting, Quality of Management, and Financial Performance," Journal of Applied Corporate Finance, Morgan Stanley, vol. 26(1), pages 56-64, March.
    7. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    8. Jing Li & Richard Pike & Roszaini Haniffa, 2008. "Intellectual capital disclosure and corporate governance structure in UK firms," Accounting and Business Research, Taylor & Francis Journals, vol. 38(2), pages 137-159.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    2. Silvana Revellino & Jan Mouritsen, 2024. "Intellectual capital, innovation and the bushy form of knowledge capitalisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 957-984, December.
    3. Giuseppe Marzo, 2022. "A theoretical analysis of the value added intellectual coefficient (VAIC)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 551-577, June.
    4. Thomas Bassetti & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2020. "A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1115-1145, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sandra Brosnan & David O’Donnell & Philip O’Regan, 2019. "A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 321-344, June.
    2. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    3. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
    4. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    5. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    6. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
    7. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    8. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    9. Alberto Incollingo & Michela Bianchi, 2016. "The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 55-78.
    10. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
    11. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    12. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
    13. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    14. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
    15. Guido Paolucci & Eva Cerioni, 2017. "Integrated Reporting and Italian Companies: An Empirical Investigation," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(9), pages 221-221, August.
    16. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
    17. Sara Trucco & Maria Chiara Demartini & Valentina Beretta, 2021. "The reporting of sustainable development goals: is the integrated approach the missing link?," SN Business & Economics, Springer, vol. 1(2), pages 1-13, February.
    18. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
    19. G. Scott Erickson, 2013. "Role of governance in national innovation systems: from intellectual property to intellectual capital," Chapters, in: Mehmet Ugur (ed.), Governance, Regulation and Innovation, chapter 10, pages 239-261, Edward Elgar Publishing.
    20. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-019-09469-x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.